Revenue and Customs Commissioners v Greener Solutions Ltd.  BVC 1,551
 UKUT 18 (TCC).
Upper Tribunal (Tax and Chancery Chamber).
Warren J, President.
Decision released 18 January 2012.
Value added tax – Input tax – Missing trader intra-Community fraud – Knowledge – Whether individual’s knowledge to be attributed to taxpayer company – HMRC’s appeal allowed.
This was an appeal by HMRC against a decision of the First-tier Tribunal ( UKFTT 412 (TC);  TC 00682) that the taxpayer company neither knew nor should have known that a particular transaction was connected with missing trader intra-Community (MTIC) fraud.